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Cafeteria Spending Plans

Cafeteria Spending Plans. Suzanna Nye, MS, RD, FADA Manager, Field Services Nutrition Services Division Field Services Staff Contact: Tamara Busman E-Mail: tbusman@cde.ca.gov. What is a Spending Plan?.

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Cafeteria Spending Plans

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  1. Cafeteria Spending Plans Suzanna Nye, MS, RD, FADA Manager, Field Services Nutrition Services Division Field Services Staff Contact: Tamara Busman E-Mail: tbusman@cde.ca.gov

  2. What is a Spending Plan? An agreement between CDE and the school food authority (SFA) detailing preapproved items that will be purchased with cafeteria funds in order to return the cafeteria account balance to an amount not to exceed three months average expenditures for the nonprofit school food service. 7 CFR 210.14 (a)

  3. Required Annual Reporting The approved spending plan with an SFA is a preapproved plan for up to three years.The SFA will be required to submit to the Field Service Unit by June 30 each year photos and receipts verifying that the preapproved expenditures for each year were in fact purchased. 7 CFR 210.14 (b)

  4. Who Needs a Spending Plan? • Any agency with more than a three months operating reserve balance must have an approved spending plan in place in order to return the cafeteria account net cash resource level to the federal limit 7 CFR 210.19(a)(2) • Only the SFA’s food services department can spend cafeteria account excess net cash resources solelyto maintain or improve the quality of its food services operations 7 CFR 210.14(a)

  5. How to Calculate Net Cash Resources • From June reimbursement claim of previous year, identify: Total Current Revenues - Total Current Expenses = Net Cash Resources (revenue over or under expenses) • Determine 3 months Operating Expenses: Total Operating Expenses ÷ Number of Operating Months = One Month Operating Expense One Month Operating Expense X 3 = 3 Months Operating Expense • If net cash resources total is: • Greater than 3 Months Operating Expense, State preapproved spending plan required • Less than 3 Months Operating Expense, State provides technical assistance to help Agency restore 3 Month Operating Expense reserve

  6. Spending Plan Do’s • Annually calculate your agency’s excess net cash resource reserve using the June claim • Meet with the CFO and Superintendent and educate them on the status of the district’s cafeteria fund balance and acquire their approval for your proposed spending plan for up to three years 7 CFR 210.19(a)(2) • Submit your spending plan to Field Services for approval 7 CFR 210.14 • Work closely with Field Services on your agency’s spending plan and ensure that the plan is fully implemented annually; contact your Child Nutrition Consultant if you need assistance 7 CFR 210.19(a)

  7. Spending Plan Don’ts • Don’t let the cafeteria fund accumulate excess net cash operating reserves over three months • Don’t forget to contact your assigned Child Nutrition Consultant to help you develop and submit for approval to Field Services your agency's spending plan to reduce the cafeteria fund excess net cash resources to three months average operating expenditures or less • Don’t wait until the end of the SY year to submit your annual spending plan receipts and photographs to verify the expenditures; submit annual spending plan receipts and photographs to Field Services as soon you have all of them to ensure your agency’s compliance with the federal regulations

  8. Best Practice Strategies • Educate yourself, the CFO, and the Superintendent on what can and cannot be purchased with cafeteria funds which are very restrictive • Only identify clearly allowable items in your spending plan so that your spending plan can be approved without delay 7 CFR 210.2

  9. Always Allowable (Supported by appropriate documentation) • Food Costs • Food Service Labor Costs • Kitchen Equipment • Noon Duty Aides (supervising students in cafeteria) • Utility Costs (separate kitchen meter) • Kitchen Pest Control • Kitchen equipment storage costs See the School Food Service Cafeteria Fund Expenditures brochure

  10. Never Allowable • Capital Expenditures (central kitchens, land purchased, repairs to buildings) • Non-Food Service Staff Labor Costs • Non-Food Service Supplies • Fines and Penalties (parking violations) • Bad Debts (uncollected meal charges) • Interest on Borrowing (charge for use of credit) • Contributions or Donations • Entertainment, Gratuities (tips for valet service) • Costs normally allowable not supported by appropriate documentation See the School Food Service Cafeteria Fund Expenditures brochure

  11. Spending Plan Worksheet See sample worksheet handout

  12. Your Spending Plan

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